Accounting Systems Analysis, Design, and Business Process Using BPMN to Support the Business Sustainability of Queen Cell
DOI:
https://doi.org/10.61656/sbamer.v6i2.475Keywords:
business process modelling, digital transactions, business sustainability, SAK EMKM, SDG 5, SDG 8Abstract
Purpose: This study analyses the business processes and transactions of Queen Cell, a micro-enterprise that sells mobile credit, electricity tokens, e-wallet top-ups, game top-ups, and money-transfer services, and designs an accounting system that fits its transaction environment. It also identifies what the business needs in order to record transactions in an orderly way and to verify customer data before a transaction is executed.
Method: A qualitative descriptive case study was conducted. Data were gathered through a semi-structured interview with the owner, observation of transaction handling and data entry, and documentation of transaction records. The data were analysed with the Miles and Huberman interactive model (data reduction, data display, and conclusion drawing/verification). The current (as-is) process was mapped and a proposed (to-be) process was designed with a Data Flow Diagram (DFD) and Business Process Model and Notation (BPMN), and the accounting design followed the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
Findings: Queen Cell kept no accounting records and relied solely on the transaction history provided by the provider application; business and personal money were not separated. The design comprises a context diagram, cycle-level DFDs, and BPMN models for four cycles: inventory (balance) purchasing, sales, payment, and recording. Exclusive gateways for document completeness and for matching system data with transaction evidence act as control points that prevent wrong destination numbers and unrecorded transactions from flowing into the books.
Implication: The design gives the owner a practical basis for linking daily operations with journal entries, the general ledger, and SAK EMKM-based financial statements, so that profit, cash, and capital use can be monitored and the business can be managed sustainably. As a woman-owned micro-enterprise serving the digital transaction needs of its neighbourhood, Queen Cell also illustrates contributions to SDG 5 (gender equality) and SDG 8 (decent work and economic growth).
Originality: Unlike earlier design studies of coffee shops, food stalls, and village-owned enterprises, this study models a multi-service digital-transaction micro-business, explicitly addressing input-error risk and linking BPMN and DFD models to SAK EMKM recording requirements.
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